Whether a company owner must pay Bağ-Kur depends on the company structure, ownership status and existing social security coverage. If you are also insured through an employer, your position may be assessed differently.
Company owners are legally required to make Bağ-Kur (social security) contributions as part of their commercial activities. Owners of sole proprietorships, in particular, are generally responsible for paying social security premiums under the Bağ-Kur (4/b) category. This is crucial for accessing retirement benefits and healthcare services. Therefore, those considering establishing a company should carefully plan not only for startup costs but also for their obligations regarding the Social Security Institution (SGK) and Bağ-Kur. The requirement to make Bağ-Kur contributions is not the same for every entrepreneur; it depends on factors such as the type of company, the partnership structure, and the individual's specific social security status.
One of the most common points of confusion concerns whether a company owner can be covered under the SSK (4/a) system—a category typically reserved for employees. If a company owner or partner is also employed by another entity (falling under the 4/a category) while simultaneously being subject to the 4/b (*Bağ-Kur*) category, their social security status may be evaluated separately.
Bağ-Kur Contribution Obligations for Limited Liability Company Partners
For partners in a limited liability company, the obligation to make Bağ-Kur contributions begins automatically the moment the company’s incorporation is registered. In Turkey, being a partner in a limited liability company falls under the scope of mandatory social security coverage. Legally, such partners are considered individuals working on their own behalf and for their own account; consequently, they are required to make regular Bağ-Kur payments.
Accumulated premium debts can lead to a loss of access to healthcare services and disruptions in the retirement process. In limited liability companies, the Bağ-Kur obligation is determined automatically through the system, provided there is no other active social security coverage (such as employment under the 4/a category). This is a process that occurs independently of the company partner's direct control.
Becoming a partner in a limited liability company involves more than just a signature on paper; it also entails specific social security status and legal responsibilities. The following steps are mandatory for the commencement of social security coverage (insurance status) for partners in a limited liability company:
· Commercial registration: The process begins with the registration of the company’s articles of association in the commercial register.
· Automatic notification: Commercial registry offices transmit information regarding company partnership details to the Social Security Institution (SGK).
· Commencement of coverage: Social security coverage under the "Bağ-Kur" (self-employed/independent) scheme becomes active as of the date of registration.
The size of one’s partnership share does not affect this insurance status. Furthermore, whether or not an individual holds the position of company manager is not a criterion for the commencement of this coverage. Simply being a partner is a sufficient and valid basis for falling within the scope of the Bağ-Kur scheme.
Bağ-Kur Contribution Rates for Limited Liability Company Partners in 2026
For partners in a limited liability company, the Bağ-Kur contribution rate for 2026 is calculated with a 5-percentage-point reduction.
Under current regulations from the Social Security Institution (SGK), this reduction remains in effect for 2026. Consequently, there are two distinct scenarios for premium calculations: individuals covered under the "4/b" category (self-employed/independent) who meet the criteria for the 5-point reduction pay a discounted premium based on the minimum earnings threshold, while those who do not qualify for the reduction pay the full, non-discounted amount. It is important to note that the amount of the Bağ-Kur premium is not determined solely by the company’s profit; rather, it is based on the earnings threshold used for premium calculations and any applicable reductions.
Payment Obligations for Sole Proprietorships and Partnerships
For sole proprietorships and similar business entities, the payment situation is more clearly defined. Failure to make Bağ-Kur (social security for the self-employed) contributions can lead to difficulties in accessing certain social security benefits. The Social Security Institution (SGK) requires the settlement of all outstanding premiums—including those for General Health Insurance (GSS)—for individuals covered under the Bağ-Kur system. Consequently, the assumption that one is exempt from Bağ-Kur payments simply because the business is inactive or not generating income is a risky position to take.
For these types of business entities, the date on which a partnership or ownership interest begins—and when formal social security coverage commences—can significantly alter one's status. Since the Bağ-Kur obligation begins the moment the business is established, the SGK automatically registers the individual for Bağ-Kur as soon as their tax registration is processed.
Exceptions to the Bağ-Kur Payment Obligation
There are certain exceptions where the Bağ-Kur payment obligation does not apply. If an individual is already covered by social security through another source—for instance, if they are employed under a separate service contract either before or at the time of establishing their own business—they are not required to pay additional Bağ-Kur premiums, provided that social security premiums are already being paid through their other employment.
Furthermore, there are instances where an individual may be a business partner but does not legally fall under the Bağ-Kur framework. Factors such as the type of business entity, the structure of the partnership, and the specific legal status of the individuals involved can lead to different classifications. Therefore, the mere fact of being a partner does not automatically subject an individual to these specific social security requirements.
Bağ-Kur Registration for E-commerce Activities
Registering with Bağ-Kur (the social security system for the self-employed) is a legal requirement that should not be overlooked when engaging in e-commerce. Anyone who is a registered taxpayer and is not covered by another social security scheme is mandatorily required to pay premiums under the Bağ-Kur system. This is essential both to avoid legal penalties and to secure one's right to a pension.